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Efficiency of economic management of a municipality depending on its size as governed by the law
Panáčková, Romana ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The thesis deals with the concept of financial systems of municipal budgets, especially in relation to different categories of municipalities and its size. The aim is to analyze the current legal regulation in this field and suggest legislative changes that could improve its existent state. The first chapter provides the theoretical basis for the subsequent analysis as well as for the recommendations presented in further chapters. Basic terms important to municipally policy, independent competence of municipalities and delegated powers of municipalities are defined here together with the basic principles of municipality finance system. The second chapter deals with the regulation of main sources of income of municipally budgets in the Czech Republic. The content of this chapter is concerned to legislation in Act on Budgetary Allocation of Taxes, Act on Local Fees, Act on Property Tax and legal regulation of subsidies. This chapter contains the characteristics of each individual income, presents a critical evaluation of its main advantages and disadvantages in relation to municipalities finance and a short summary of the issue. The third chapter outlines from the previous parts of the thesis and presents an analysis of selected municipalities of different categories and size. Analysis completes the...
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The influence of communities upon the amount of their tax revenues
Králík, Martin ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
The purpose of the thesis is to describe and analyse capability of municipalities as subjects creating law to influence own tax revenue. The theoretical foundation of the thesis is definition of self-government and municipal budget aiming at revenue, especially tax revenue in accordance with the budgetary categorization. The main part of the thesis focuses on the municipal budget revenue, which can be influenced by municipaities. It contains two chapters. The first one of them is so concerned with local charges as the payments which the municipalities have the greatest influence on. They decree their introduction or repeal, rate etc. The next chapter of the thesis analyses the authority of municipalities regarding the real estate tax, that is possibility of exemption of real estate touched by natural disaster and exemption of some agricultural lands and set or modification of various coefficients - the local coefficient, the municipal coefficient and location rent. The following part reports on tax authority of slovak municipalities compared with czech ones. Keywords Municipal budget, local charges, local taxes, real estate tax, location rent, municipal coefficient, local coefficient.
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Payments with environmental impact in the budgets of municipalities
Cahlík, Jakub ; Marková, Hana (advisor) ; Boháč, Radim (referee)
This diploma thesis deals with the structure of local charges with environmental impact and evaluates their contribution into budgets of municipalities. The first part of the thesis analyses basic characteristic of this kind of payments, their mutual cohesion and their role in the budgets of municipalities. The summary of particular charges in relation to valid law, the height of them and their relation to ecological purposes is discussed in the analytical part of the thesis. The possibility of the replacement of local charges with uniform ecological rate and evaluation of currently system of charges from economical and inhabitants' point of view is analysed in conclusion.
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Tax policy of municipalities
Blažková, Tereza ; Sedmihradská, Lucie (advisor) ; Kouba, Tomáš (referee)
This thesis deals with tax on immovable property and local taxes in Cesky Krumlov, Jindrichuv Hradec, Prachatice a Strakonice. The main objective is to evaluate the development of tax income from real estate tax and selected local taxes. Work identifies the reasons for significant changes between these revenues in the years 2002-2015. The greatest differences in revenues of tax on immovable assets in the years 2002-2015 were caused by two major changes in this tax. Specifically, the Law no. 261/2007 Coll., which introduced the possibility to provide the local coefficient of 2, 3, 4 or 5, and thus significantly increase its revenues and the city budget. The most local municipalities have begun to apply the coefficients since 2009. Another significant intervention in the real estate tax was Law no. 362/2009, which doubled tax rates, with effect from January 1st, 2010. The most noticeable growth in the revenues from local tax on dogs appeared between 2003 and 2004, when the city increased local tax rate of dogs because the Law no. 229/2003 Coll., changed maximum tax rate from CZK 1,000 to CZK 1,500. The most significant change in local taxes on waste brought Law no. 174/2012 Coll., which doubled the maximum rate, with effect from January 1st, 2013. But the municipalities were not affected by this change because the cities kept the level of rates to the level of previous years.
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The local fees in the Czech Republic
Turek, Jan ; Sedmihradská, Lucie (advisor) ; Kostohryz, Jiří (referee)
My diploma thesis aims to assess the planned amendment to the law on local fees and show the changes that have to occur. The planned amendment changes slightly rights and responsibilities of the municipality in the implementation of local taxes. In my diploma thesis we deal in detail with two kinds of charges - local fee for spa or recreational stays and a local charge of accommodation capacity. Rating of planned amendment preceded by analysis of the municipalities that collect those fees. I am focusing on the revenue side of their budgets. The first two chapters are theoretical. I generally describe how the law in Czech Republic influences the structure of public administration and how it prepares the budget of the municipalities. They are characterized by certain local fees and their legislative framework. The practical part is devoted to analysis of two local taxes in 10 selected municipalities and their final share in nationwide revenue from local taxes. The final part evaluates the planned amendment, indicates and shows possible problems that could occur in the future.
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The impact of the municipal tax for spa or recreational stay and the municapal tax for accommodation for tourism development and the revenue of selected municipalities in the Czech Republic
Novotná, Kateřina ; Peková, Jitka (advisor) ; Krbová, Jana (referee)
This thesis focus on the analysis of the status of the municipal tax for spa or recreational stay and the municapal tax for accommodation in the revenue of selected municipalities in the Czech Republic, including their use in promoting tourism. The first part focuses on theoretical knowledge in the field of public revenues and is dedicated to the concept of local tax and its legal regulations. The analytical part contains a comparison of the position of these local taxes in terms of quantitative indicators, such as income from these local taxes or their share of tax revenue and results of a survey between mayors of selected municipalities divided for the purpose of this work into three categories - spa towns and municipalities , mountain resorts and popular tourist destinations. The results of the survey in the Czech Republic are compared with these local taxes in selected European cities. In conlusion, the results of the survey are discussed and furthermore, current legislation solutions are suggested which would streamline the use of municipal taxes for spa or recreational stay and accommodation.
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Local autority budgets in the Czech Republic
Černá, Romana ; Čermák, Jiří (advisor) ; Jana, Jana (referee)
This thesis on the budgets of territorial government of the Czech Republic deals with the issue of financing municipality Obořiště in the years 2005-2014, which is mainly reflected the impact of budget tax determination on the municipal budget. To fulfill that objective is an assessment of expenditure and above the revenue budget of th municipality. For a subset of the thesis are selected two villages in the Central Region, where i tis drawn comparisons of income for a given period. The theoretical part focuses on the basic concepts of local government, the budget structure, budgetary process. In conclusion contains a summary of the financial sitation of the municipality and is designed recommendations for the future management of the municipality.
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Municipal Tax Analysis in Vyškov
Podaný, Stanislav ; Tannenberger, Radek (referee) ; Kopřiva, Jan (advisor)
Bachelor‘s thesis „Analysis of local fees in municipality Vyškov“ focuses mainly on local fees. The theoretical part is devoted to the various local fees and their purpose. In this part deals with the budget and revenues of municipalities. The practical part is determined by the local fees in Vyskov. The practical part solves the possibility of increasing the maximum statutory rate of one of the local feees and the impact of this increase on the budget of Vyškov.
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Analysis of Local Fees in Municipality Zastavka
Podpěrová, Naděžda ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
Thesis “Analysis of local fees in municipality Zastávka” focuses on local fees, their administration, as well as the municipality budget and control. The theoretical part deals with the various local taxes, their purpose and functions. Furthermore municipal budget, supervision and control communities. The practical part of addressing the possibility of a local tax increase and thereby increase revenue for the municipal budget.
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The Suggestion for Economy Improvement in Adamov
Charvát, Jiří ; Rybář,, Rudolf (referee) ; Lajtkepová, Eva (advisor)
Bachelor´s work deals with economy of the town Adamov through years 2002 - 2005. Analysis of the most important elements and relations between revenues and expenses of budget of Adamov is the main objective of the work. Evaluation of economy of the town on the basis of achieved results and suggestions of preferable measures is another objective.
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